TMI Blog2016 (8) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... dy stands deposited by M/s. KPH, under the category of Business Auxiliary Services. Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable. - ST/150/12 - A/89137/16/STB - Dated:- 20-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Manoj Chauhan, C.A. for appellant Shri D. Nagvenkar, Addl. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. 47/STC-1/SKS/11-12 dated 15.12.2011. 2. The issue involved in this case is regarding the service tax liability on the appellant unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability on the appellant on the sponsorship services for an amount paid to KPH for sponsoring Kings XI Punjab Cricket Team. We find strong force in the contentions raised by the learned C.A. that identical issue has been decided by the Tribunal in the case of Coca Cola India Pvt. Ltd. (supra). We reproduce the entire judgement of Coca Cola India Pvt. Ltd. as reported at 2015 (38) STR 497. After hearing both the sides, we find that the appellant entered into a contract with an agreement with KPH Dream Cricket Pvt. Ltd. for sponsoring the Cricket team Kings XI Punjab. On the said contractual consideration, a Service Tax of ₹ 37,08,000/- was collected by M/s. KPH from the present appellant and deposited wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) and 2009 (13) S.T.R. 421 (Tri.-Ahmd.) does not support their case as in this case classification of services rendered has changed from business auxiliary services to independently classifiable services namely sponsorship service . 4 . As is seen from above, the payment of Service Tax in respect of the same service is not being disputed by the Revenue. However, their contention is that the sponsoring of the Cricket team amounts to providing sponsoring service and as such the liability would fall upon the appellant. Commissioner (Appeals) has also held that sponsoring of a Cricket team is not outside the scope of sponsorship service. 5. Apart from noting that the issue of sponsorship of Cricket has been held to be not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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